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LAW 948 v00
:
Tax Treatment of Charities and Other Nonprofit Organizations

Last edit: Fri, 02 Feb 2018 20:48:13 GMT

Druthers submitted by: sandersm

Semester

Fall

Division

LLM Adjunct

Instructors

UserID

Name

Email

sandersm

Sanders, Michael

Sanders@BlankRome.com

Course

LAW 948 v00: Tax Treatment of Charities and Other Nonprofit Organizations

Title

Tax Treatment of Charities and Other Nonprofit Organizations

Would you like to teach in the day or evening?

What is the class length? (i.e. 85 minutes)

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Enrollment Limit:

List the final course requirement for this course.

Days and Times:

W 11:10a-1:10p

Proposed Dates (mini-courses only):

Enrollment Limit:

22

Final Course Requirement:

Take-Home Exam

Assessment types:

Describe “Other”:

Learning Objectives:

Home Program

LL.M

Is Crosslisted:

Yes

Course Type

Course

Course Credits

2

Practicum Type

Course Description:

Studies the treatment of charities and other nonprofit organizations, including private foundations, churches, hospitals, trade associations, social clubs, and political organizations under the federal income tax law. Among the topics covered are the characteristics of the various classes of exempt organizations, the legislative policies underlying their exemption from tax, problems associated with qualification for and retention of exemption, joint ventures, the unrelated business income tax including corporate sponsorship, the declaratory judgment remedy, implications of racial discrimination, international activities and the treatment of lobbying and political expenditures.

Prerequisite Courses:

Federal Income Taxation (formerly Taxation I).

Strongly Recommended Courses:

Recommended Courses:

Mutually Exclusive Courses:

Additional Course Notes:

DISTANCE STUDENTS REGISTER FOR CRN#: 13669. This course is open to both on campus and distance students. However, only students enrolled in the Executive LL.M. in Taxation, the Executive LL.M. in Securities & Financial Regulation, and the MSL programs may take this course on a distance basis. All J.D. students and resident LL.M. students may not enroll in this course on a distance basis.

Would you like to offer the Pass/Fail grading option?

Course Withdrawal Deadline:

Does this course qualify as a "simulation course"?

Is this course available to distance students?

Yes

Is this a mandatory Pass-Fail course?

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Personal Information

Name

Address

Email

Phone

Job Title(s)

Bio for Michael Sanders

B.S., summa cum laude, LL.B., New York University; LL.M.(Taxation), Georgetown; CPA. Professor Sanders is a Partner at Blank Rome, LLP, where he focuses his practice in the area of taxation, offering particular expertise in matters affecting partnerships, limited liability companies, S-corporations, real estate and tax controversy. He also has a large practice in the area of exempt organizations involving health care and low-income housing, associations and joint ventures between for-profits and non-profits, as well as structuring New Markets Tax Credit transactions. He regularly serves as an expert witness in complex litigation. Previously, Professor Sanders served as an attorney-advisor to the Assistant Secretary of Tax Policy at the Office of Tax Legislative Counsel and as a trial attorney at the U.S. Department of Justice (Attorney General's Honors Program). Professor Sanders was named by the The Washington Business Journal as one of the city's Top Ten Lawyers and the city's Top Tax Lawyer in 2004. Additionally, he was presented the Israel Bonds Legal and Financial Division's Light of Jerusalem Award in November of 2005. Professor Sanders was selected for both the 2007 and 2006 editions of "Best Lawyers in America" and has also been honored as one of "Washington D.C.'s Legal Elite" by Samart CEO Magazine for 2006 and 2007. In 2007, he was selected from a field of the nation's leading lawyers and judges as a finalist for the Lawdragon 500 based upon his current impact on the biggest issues and deals in the law. He was also recognized by Washingtonian magazine as "One of Washington's Top Lawyers" for 2007 and 2008. Professor Sanders is the author of Joint Ventures Involving Tax-Exempt Organizations (3rd Edition), published by John Wiley & Sons, Inc. He is also an adjunct professor at George Washington University National Law Center. Professor Sanders is the 2002 recipient of the Charles Fahy Distinguished Professor Award.